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Sylvia and Roger are married and file jointly. They provide 60% of the support for their daughter (age 19 and a full-time student) and 100%

Sylvia and Roger are married and file jointly. They provide 60% of the support for their daughter (age 19 and a full-time student) and 100% of the support for their son (age 15), both of whom live with Sylvia and Roger for the entire year. Their daughter has $7,000 of wages from a part-time job, and their son has no income

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